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  • Your search results: "International tax and public finance"
Showing 1 - 20 results of 1,739 for search '"International tax and public finance"', query time: 1.83s Narrow search
  • 1
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    International tax and public finance
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    Exemplare Uni Bonn from 1994
  • 2
    Cover Image Journal Article
    Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
    by Alm, James   Alm, James Published in International tax and public finance (01.02.2012)
    “...In this paper, I assess what we have learned about tax evasion since Michael Allingham and Agnar Sandmo launched the modern analysis of tax evasion in 1972. I...”
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  • 3
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    Public policies against global warming: a supply side approach
    by Sinn, Hans-Werner Published in International tax and public finance (01.08.2008)
    “...The countries that have ratified the Kyoto Protocol have pledged to limit global warming by reducing the demand for fossil fuels. But what about supply? If...”
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  • 4
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    Shadow economies around the world: novel insights, accepted knowledge, and new estimates
    by Buehn, Andreas   Buehn, Andreas   Schneider, Friedrich   Schneider, Friedrich Published in International tax and public finance (01.02.2012)
    “...This paper is a first attempt to study the impact of enforcement on the shadow economy. Using a MIMIC model, we find that a higher share of sub-national...”
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  • 5
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    The effect of tax revenue budgeting errors on fiscal balance: evidence from the Swiss cantons
    by Chatagny, Florian   Chatagny, Florian   Soguel, Nils C   Soguel, Nils C Published in International tax and public finance (01.06.2012)
    “...This study is an empirical analysis of the impact of direct tax revenue budgeting errors on fiscal deficits. Using panel data from 26 Swiss cantons between...”
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  • 6
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    Toward A Second-Generation Theory of Fiscal Federalism
    by Oates, Wallace E Published in International tax and public finance (01.08.2005)
    “...International Tax and Public Finance, 12, 349–373, 2005 c 2005 Springer Science + Business Media, Inc. Printed in the Netherlands. Toward A Second-Generation...”
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  • 7
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    Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy
    by Slemrod, Joel   Slemrod, Joel   Weber, Caroline   Weber, Caroline Published in International tax and public finance (01.02.2012)
    “...Empirical research about tax evasion and the informal economy has exploded in the past few decades, seeking to shed light on the magnitude and (especially...”
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  • 8
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    How do institutions affect corruption and the shadow economy?
    by Dreher, Axel   Dreher, Axel   Kotsogiannis, Christos   Kotsogiannis, Christos   McCorriston, Steve   McCorriston, Steve Published in International tax and public finance (01.12.2009)
    “...This paper analyzes a simple model that captures the relationship between institutional quality, the shadow economy, and corruption. It shows that an...”
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  • 9
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    Empirical evidence on the effects of tax incentives
    by Klemm, Alexander   Klemm, Alexander   Van Parys, Stefan   Van Parys, Stefan Published in International tax and public finance (01.06.2012)
    “...This paper considers two empirical questions about tax incentives: (i) are incentives used as tools of tax competition and (ii) how effective are incentives in...”
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  • 10
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    Tax morale and public spending inefficiency
    by Barone, Guglielmo   Mocetti, Sauro Published in International tax and public finance (01.12.2011)
    “...Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and debated policy issue. Many studies have shown that tax cheating has...”
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  • 11
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    Corruption and the shadow economy: like oil and vinegar, like water and fire?
    by Buehn, Andreas   Buehn, Andreas   Schneider, Friedrich   Schneider, Friedrich Published in International tax and public finance (01.02.2012)
    “...From a theoretical point of view, the relationship between corruption and the shadow economy is ambiguous: They can either be substitutes or complements. This...”
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  • 12
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    Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
    by de Mooij, Ruud A   Ederveen, Sjef Published in International tax and public finance (01.11.2003)
    “...International Tax and Public Finance, 10, 673–693, 2003 c 2003 Kluwer Academic Publishers. Printed in the Netherlands. T axation and Foreign Direct Investment...”
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  • 13
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    Profit shifting in the EU: evidence from Germany
    by Weichenrieder, Alfons J   Weichenrieder, Alfons J Published in International tax and public finance (01.06.2009)
    “...The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate...”
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  • 14
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    Corporate tax revenues in OECD countries
    by Clausing, Kimberly A Published in International tax and public finance (01.04.2007)
    “...This paper studies variation among OECD countries in the size of corporate income tax revenues relative to GDP over the time period 1979–2002. A decomposition...”
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  • 15
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    Evaluating Tax Policy for Location Decisions
    by Devereux, Michael P   Griffith, Rachel Published in International tax and public finance (01.03.2003)
    “...International Tax and Public Finance, 10, 107–126, 2003 null C 2003 Kluwer Academic Publishers. Printed in The Netherlands. Evaluating T ax Policy for Location...”
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  • 16
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    Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938
    by Aidt, Toke S   Aidt, Toke S   Jensen, Peter S   Jensen, Peter S Published in International tax and public finance (01.06.2009)
    “...We study the consequences of the extension of the voting franchise for the size of (central) government and for the tax structure in ten western European...”
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  • 17
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    Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands
    by Allers, Maarten A   Elhorst, J Paul Published in International tax and public finance (01.08.2005)
    “...International Tax and Public Finance, 12, 493–513, 2005 c 2005 Springer Science + Business Media, Inc. Printed in the Netherlands. Ta x Mimicking and Y...”
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  • 18
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    Human capital and optimal positive taxation of capital income
    by Jacobs, Bas   Bovenberg, Ary Lans Published in International tax and public finance (2010)
    “...This paper analyzes optimal linear and non-linear taxes on capital and labor incomes in a life-cycle model of human capital investment, financial savings, and...”
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  • 19
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    An applied analysis of ACE and CBIT reforms in the EU
    by Mooij, Ruud   Devereux, Michael Published in International tax and public finance (01.01.2011)
    “...textabstractWe assess the quantitative impact of two reforms to corporation tax, which would eliminate the differential treatment of debt and equity: the...”
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  • 20
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    Government Weakness and Local Public Debt Development in Flemish Municipalities
    by Ashworth, John   Geys, Benny   Heyndels, Bruno Published in International tax and public finance (01.08.2005)
    “...International Tax and Public Finance, 12, 395–422, 2005 c 2005 Springer Science + Business Media, Inc. Printed in the Netherlands. Government Weakness...”
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